Central Iron & Steel Co. v. United States

LITTLETON, Judge.

This ease again comes before the court on defendant’s motion for a new trial, in which it is contended that the conclusion of law and judgment in favor of plaintiff, pursuant to the findings of fact and opinion of the court heretofore rendered on June 19, 1933 (4 F. Supp. 113), should be set aside, vacated, and the petition dismissed for the reasons that, first, the court is without jurisdiction because the Commissioner of Internal Revenue granted special assessment under section 210' of the Revenue Act of 1917 (40 Stat. 307); and, second, if the court has jurisdiction in a…